title: Malta — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/malta/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Malta](https://advennt.io/jurisdictions/malta/) Tax Malta · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · Not reviewed · [Back to full Malta report →](https://advennt.io/jurisdictions/malta/) Key section parameters | Jurisdiction | Malta (MT) | |---|---| | Regulator | MGA | | Favourability | Favourable | | Confidence | Confirmed | | Review status | | | Not reviewed Last collected | 18 Oct 2026 | Summary answer Gaming tax is 5% of gaming revenue from Malta-resident players under the Gaming Tax Regulations (S.L. 583.10). Corporate tax is 35% statutory, reduced to ~5% effective via Malta's full-imputation and refund system for non-resident shareholders. B2B licensees are not subject to gaming tax. Land-based… ## Full section analysis Gaming tax is 5% of gaming revenue from Malta-resident players under the Gaming Tax Regulations (S.L. 583.10). Corporate tax is 35% statutory, reduced to ~5% effective via Malta's full-imputation and refund system for non-resident shareholders. B2B licensees are not subject to gaming tax. Land-based gaming devices attract a gaming levy (30% Type 1/2, 12.5% Type 3/4, 15% controlled premises).